GOOD CORPORATE GOVERNANCE DAN MANAJEMEN LABA DI BUMN NON-KEUANGAN

Abstrak

This research aims to know the effect of Good Corporate Governance
on earnings management. This research uses audit committee, managerial
ownership, institusional ownership, and independent commissioners
as an indicator of good corporate governance. This research uses 19 samples
of SOE’s company non-financial listed on the IDX in the periode 2015–
2019. The sample selection is used by a purposive sampling method. Analysis
was carried out by multiple linear regressions. The result indicated that
institusional ownership has a negative effect on earnings management, managerial
ownership and audit committee has a positive effect on earnings management,
and independent commissioners have no effect on earnings management.